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DTSTAMP:20260711T172809Z
DTSTART:20261205T150000Z
DTEND:20261205T180000Z
LOCATION: Webcast
SUMMARY: Webcast: ACPEN: Measuring Audit Risks
DESCRIPTION: SAS 122\, AU 240 requires that auditors determine if there is a significant risk that the financial statements are materially misstated due to either error of fraud.  This presentation is an overview of how to determine if there is a significant risk of a material risk\; whether it is due to error or fraud\; and what to do in designing your audit program to address such risk.  It's important to know that without documentation as to such determination\, an auditor has no basis for performing any specific audit procedure and thus would be performing a substandard audit.  The standards require that each procedure be designed to decrease the possibility of a material misstatement.

This program is an overview of how an auditor determines if there is a risk of a material misstatement\; how document such determination\; and how to address the risk if it is due to error vs fraud\, because there is a big difference.
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